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Accounting leaders advocate looking at non-GAAP accounting measures

As the Securities and Exchange Commission continues its focus on use of non-GAAP accounting measures, accounting experts are advising companies to take a look at their internal controls and assure they are appropriate.

Deloitte is rolling out materials to help companies wade into the control issues surrounding non-GAAP measures, beginning with an examination of the extent to which disclosure controls and procedures and internal controls over financial reporting should guide or govern non-GAAP use. The firm says companies that use non-GAAP measures in earnings releases furnished on Form 8-K or that use them in 10-Qs or 10-Ks outside the financial statements should...

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